Held that  the Principal Commissioner’s main observation was that the assessee had not disclosed its total turnover and had not claimed the profit as per the actual calculations but this was not correct. The assessee at the stage of assessment order had given all the details including total turnover which was summarised and put together and gave the profit quantification of the total turnover in terms of section 44AD of the Act and, therefore, the invocation of section 263 of the Act was not justifiable when the assessee has given all the details. The assessment order was not erroneous or prejudicial to the interests of the Revenue and, therefore, the order passed under section 263 of the Act was not justified.(AY.2015-16)